SEC Comment Letter for HOST HOTELS & RESORTS, (HST) — Jan 12, 2018
HOST HOTELS & RESORTS, INC.
Date: Jan. 12, 2018 · CIK: 0001070750 · Accession: 0000000000-18-001328
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Letter
Mailstop 3233 January 12, 201 8 Via E-mail Mr. Michael D. Bluhm Chief Financial Officer Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. 6903 Rockledge Drive, Suite 1500 Bethesda, MD, 20817
Re: Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. Form 10 -K for the fiscal year ended December 31, 2016 Filed February 24, 2017 File No. 001 -14625 (Host Inc.) File No. 333 -55807 (Host L.P.)
Dear Mr. Bluhm :
We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Our decision to cl ose our review of your filings was based on a variety of factors, and should not be interpreted as concurrence with all of the conclusions expressed by the company and its management in correspondence with the staff.
Sincerely,
/s/ Robert F. Telewicz, Jr.
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Mailstop 3233 January 12, 201 8 Via E-mail Mr. Michael D. Bluhm Chief Financial Officer Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. 6903 Rockledge Drive, Suite 1500 Bethesda, MD, 20817 Re: Host Hotels & Resorts, Inc. Host Hotels & Resorts, L.P. Form 10 -K for the fiscal year ended December 31, 2016 Filed February 24, 2017 File No. 001 -14625 (Host Inc.) File No. 333 -55807 (Host L.P.) Dear Mr. Bluhm : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Our decision to cl ose our review of your filings was based on a variety of factors, and should not be interpreted as concurrence with all of the conclusions expressed by the company and its management in correspondence with the staff. Sincerely, /s/ Robert F. Telewicz, Jr. Robert F. Telewicz, Jr. Accounting Branch Chief Office of Real Estate and Commodities